Reciprocal License

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Reciprocal License

​If you are actively licensed in another state and are planning to move to Kentucky, or plan to open a public accounting office here, you will need to apply for a license under the reciprocal licensing standards.

Before applying, note that Kentucky has an incidental practice rule. KRS 325.301(7) states, “Nothing contained in this chapter shall require a certified public accountant or firm of certified public accountants licensed by another state or foreign country to obtain a license to practice in this Commonwealth if the certified public accountant or firm of certified public accountants enter this Commonwealth solely to:

a. Conduct a peer review of a firm; or

b. Perform attestation work, incidental to an engagement which was initiated with a client located outside of the Commonwealth and has extended into the Commonwealth due to common ownership or existence of a subsidiary, assets, or other operations located within the Commonwealth.”

To Apply

Each of the following forms must be completed and submitted to the Board. Complete the top portion of the Certificate of Experience form and send it to the CPA who will verify your experience. Send the completed Interstate Exchange of Information form to the jurisdiction where you are currently licensed for completion. Once all forms are received, your application will be presented to the Board at their next regularly scheduled meeting.

Licensed In Another Jurisdiction

To offer public accounting services to Kentucky-based clients and hold an active license in another state:

1. That is in good standing in another state;

2. That state is considered to have licensing requirements substantially equivalent to those of KY;

3. Currently you do not operate an office in Kentucky and;

4. Will not open an office in Kentucky

You do not have to obtain a license to practice as a CPA in Kentucky.

While you are not required to hold a license to practice you are still subject to the oversight and disciplinary process of the Kentucky Board of Accountancy as well as that of your home state board for any public accounting service you perform for a KY based client.